Income Tax (Amendment) Ordinance, 2011, as published 15 March 2011
This is the Income Tax (Amendment) Ordinance, 2011, as published by the Federal Board of Revenue on 15 March 2011. It runs to 3 pages and contains 2 sections.
Transcribed from page images. This document had no text layer, so its 3 pages were read and transcribed from the scanned images. Check figures, dates and tables against the official PDF before relying on them.
What this document is
The Federal Board of Revenue publishes this document in its Income Tax Ordinance, 2001 collection. It is reproduced here as printed in the source file, without later amendments folded in.
The date above was taken from the file name rather than a consolidation statement on the cover, so treat it as approximate.
The shape of this document
The operative text holds roughly 220 words across 2 sections.
The source file
| File name | Ordinance No IV of 2011 - Corrections in 15pc Surcharge on Income Tax (15 March 2011 to 30 June 2011).pdf |
| Pages | 3 |
| Size | 2.23 MB |
| Text extraction | Transcribed from page images |
| Extraction confidence | medium |
| Position in this collection | 1 of 17 |
SHA-256 of the source PDF:
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A note on these figures
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This is information, not legal or tax advice. Qanoon Digest is independent and not affiliated with the Federal Board of Revenue or the Government of Pakistan.
The full text of this document
All 2 sections as they appear in this document, reproduced from the source PDF. Amendment footnotes follow at the end.
1. Short title and commencement
(1) This Ordinance may be called the Income Tax (Amendment) Ordinance, 2011.
(2) It shall come into force at once.
2. Amendment of section 2, Ordinance XLIX of 2001
In the Income Tax Ordinance, 2001, after section 4, the following new section shall be inserted, namely:-
“4A. Surcharge.-(1) Subject to this Ordinance, a surcharge shall be payable by every taxpayer at the rate of fifteen per cent of the income tax payable under this Ordinance including the tax payable under Part V of Chapter X of Chapter XII, as the case may be, for the period commencing from the promulgation of this Ordinance, till the 30th June, 2011.
(2) Surcharge shall be paid, collected, deducted and deposited at the same time and in the same manner as the tax is paid, collected, deducted and deposited under this Ordinance including Chapter X or XII as the case may be:
Provided that this surcharge shall not be payable for the tax year 2010 and prior tax years and shall be applicable, subject to the provisions of sub-section (1), for the tax year 2011 only.“.
ASIF ALI ZARDARI, President.
MUHAMMAD MASOOD CHISHTI, Secretary.
PRINTED BY THE MANAGER, PRINTING CORPORATION OF PAKISTAN PRESS, ISLAMABAD. PUBLISHED BY THE DEPUTY CONTROLLER, STATIONERY AND FORMS, UNIVERSITY ROAD, KARACHI.